The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Certain tax rules and considerations specifically affect undocumented immigrants in the United States and their common ...

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter ...

U.S. persons face complicated and often surprising tax and compliance issues when acquiring or holding real estate located in the United State ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

Remanufactured “cores,” or used vehicle parts, are essential to the automotive industry but present distinct special tax and accounting considerations.

Trusts and estates may benefit from the “unlimited” charitable income tax deduction under Sec. 642(c), which may be especially attractive to a philanthropic grantor seeking to completely eliminate ...

During the period covered by this update, the IRS issued both final and proposed regulations regarding required minimum distributions (RMDs) from certain qualified retirement accounts. Excise tax for ...

Editor: Mo Bell-Jacobs, J.D. Federal income tax credits have been used to incentivize investment in clean–energy projects for decades. The Sec. 48 energy credit is a component of the Sec. 46 ...

A qualified Subchapter S subsidiary (QSub) is a subsidiary corporation 100% owned by an S corporation that has made a valid QSub election for that subsidiary. In addition to being 100% owned by an S ...